Abuja, Nigeria – The Federal High Court in Abuja has granted a request to include the Federal Inland Revenue Service (FIRS) and the Nigerian Content Development and Monitoring Board (NCDMB) as co-defendants in an ongoing $10 million debt lawsuit involving Eunisell Limited and Halkin Exploration & Production Limited.
The decision, delivered by Justice O.I. Adelaja on Tuesday, followed a motion filed by Halkin E&P, which is contesting Eunisell’s claim of unpaid fees for services allegedly rendered at the Atala Marginal Field (OML 46).
Dispute Over Unpaid Services
Eunisell Limited initiated legal proceedings against Halkin E&P, asserting that it is owed $10 million for operating and maintaining a Modular Early Production Facility (EPF) at the Atala Marginal Field under a Service Agreement that lasted from January 2022 to January 2024.
According to court filings, Eunisell stated that it fulfilled its contractual obligations throughout the two-year agreement, issuing invoices totaling $7.2 million. The company maintains that despite repeated demands, Halkin has refused to settle the outstanding debt.
Eunisell further noted that all payments were subject to statutory deductions such as Value Added Tax (VAT), Withholding Tax (WT), and contributions to the Nigerian Content Development Fund (NCDF). As part of the lawsuit, Eunisell is also seeking an order compelling Halkin to provide proof of remittances for these deductions.
Halkin’s Legal Challenge
Halkin E&P, represented by Senior Advocate of Nigeria (SAN) Chikaosolu Ojukwu, has dismissed Eunisell’s claims as fraudulent, arguing that the lawsuit hinges on tax-related deductions that only FIRS and NCDMB can verify.
In a motion dated March 3, 2025, Halkin requested that these regulatory bodies be joined as co-defendants, emphasizing that they are the appropriate authorities to clarify whether the disputed invoices reflect actual remittances and statutory obligations.
“The documents in question are tax-related and are not within Halkin’s custody. Only FIRS and NCDMB can provide the necessary records to ensure a fair resolution of the case,” Ojukwu argued.
Additionally, Halkin’s legal team signaled its intention to cross-examine witnesses from both agencies regarding the tax remittances tied to Eunisell’s invoices, suggesting that closer scrutiny could undermine the claimant’s debt allegations.
During Tuesday’s proceedings, Halkin’s lawyers orally requested the inclusion of FIRS and NCDMB as defendants. Eunisell’s legal team, led by Senior Advocate Samuel Agweh, did not oppose the motion.
Justice Adelaja subsequently ruled in favor of the joinder, directing that the two agencies be formally added to the case. The matter has been adjourned to April 22, 2025, for trial.
Join our Channel...